Just to add to my question (I should have maybe posted this in student section), I downloaded pCAM, an iPhone/iPod touch tool for DP's first AC's etc does amongst many other things Focal length Conversions. So you get the exact vertical/horizontal match of focal length.
My question is when I try to convert: 8mm (on s16mm 1.78) to s35mm (3+4 perf - 1.78) it says it would be a 15.7mm, closest even focal length being a 16mm lens.
However same focal lengths but this time using the aspect ratio of 1.85 it says s16mm to s35mm would be 16.3mm lens, practically that would still mean a 16mm, but I would for technical purposes like understand what is going on here?
Can anyone explain this relationship?
Perhaps explaining vertical/horizontal match would clear things up more efficiently.
Attached is a picture of the conversion calculator.